CLA-2-95:RR:NC:SP:222 B84337
Ms. Tammy Locke
Wholesale Supply Company, Inc.
7100 Service Merchandise Drive
Brentwood, TN 37202
RE: The tariff classification of a talking/singing Christmas
tree from China.
Dear Ms. Locke:
In your letter dated April 2, 1997, you requested a tariff
classification ruling.
The submitted sample is identified as item #67878TLC, a
Sound Activated
Christmas Singing and Talking Tree. The green polyvinyl
chloride strips have been wrapped around a wire base intended to
resemble pine branches. It is decorated with Christmas
ornaments, red bows and a Santa's hat on the top. This tree
design includes a face. The mouth opens and closes synchronized
to sound. The eyes roll and it sings "Oh Christmas Tree". The
tree measures 24 inches in height. This item uses 3 "C" size
batteries (not included) and it comes with an adapter jack.
The applicable subheading for the talking/singing Christmas
tree will be 9505.10.4010, Harmonized Tariff Schedule of the
United States (HTS), which provides for festive...articles for
Christmas festivities and parts and accessories thereof: other:
of plastics, artificial Christmas trees. The rate of duty will
be free.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above
should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions
regarding the ruling, contact National Import Specialist Alice Masterson at 212-466-5892.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products
National Commodity
Specialist Division